Legalize / United Kingdom / Statutory-Instrument

The National Health Service Pension Scheme Regulations 2015

Type Statutory-Instrument

Publication 2015-02-05

Last updated 2025-08-01

State In force

Department King's Printer of Acts of Parliament

Source legislation.gov.uk

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(ab) a complete list of such of the contracts referred to in sub-paragraph (a) which the Independent Provider has sub-contracted by way of NHS standard sub-contract to a third party: that list must identify the third party and also specify the total gross amounts expressed to be payable under such sub-contracts to that third party;

(b) the total gross amounts—

(i) estimated in accordance with regulation 151(3) to be payable during the relevant period under those contracts to the independent provider by the commissioning party;

(ii) actually received by the independent provider from the commissioning party during the relevant period;

(d) whether the approval status has changed and, if so, when;

(e) where the scheme manager has required an IP guarantee, the amount guaranteed;

(f) the number of employees who were engaged in performing services pursuant to a qualifying contract who satisfy the wholly or mainly condition;

(g) the total pensionable earnings of those employees;

(h) the total employee contributions payable by those employees pursuant to regulations 30 (by reference to the pensionable earnings bands into which they fall), 48 and 57;

(i) the total amount of employing authority contributions payable in respect of those employees pursuant to regulation 33, 34, 35, 48 or 57;

(j) confirmation that those of its employees who were or became members of this scheme during the relevant period satisfied the wholly or mainly condition throughout the period;

(k) the total number of employees who—

(i) satisfied the wholly or mainly condition and were engaged in performing services pursuant to a qualifying contract; but

(ii) were otherwise not eligible to be members of this scheme.

(l) the total amount of pensionable earnings of employees who satisfied the wholly or mainly condition expressed as a percentage of the total gross amounts payable to the independent provider by a commissioning party in respect of all of its qualifying contracts;

(m) where the percentage referred to in sub-paragraph (l) exceeds 75%, an explanation for that percentage having been exceeded;

(n) whether the independent provider has ceased to be a party to a qualifying contract;

(o) whether the independent provider no longer has any employees who satisfy the wholly or mainly condition.

(5) Paragraph (6) applies if an employee of an independent provider—

(a) is a member of this scheme by virtue of regulation 18(1)(c); and

(b) ceases to satisfy the wholly or mainly condition or any other condition of membership of this scheme.

(6) The independent provider must—

(a) inform the employee that the employee's membership of this scheme is terminated on the date the employee ceased to satisfy the condition;

(b) notify that fact to the scheme manager by notice in writing.

Provision of information

158

(1) This regulation applies for the purposes of enabling the scheme manager to assess whether the grant of employing authority status to an independent provider should continue to have effect.

(2) The scheme manager may at any time require the independent provider to provide information which the scheme manager thinks relevant relating to—

(a) those employed by the independent provider who have become members of this scheme by virtue of regulation 18(1)(c);

(b) the qualifying contracts in respect of which employing authority status was granted or extended;

(c) the numbers of persons engaged in performing services pursuant to the contracts and the proportion of their time spent doing so.

(3) The information must be provided not later than 14 days after the date it is requested.

(4) The scheme manager may by notice in writing require the independent provider to provide such other information as the scheme manager thinks necessary to determine whether there has been compliance with these Regulations.

(5) Information required under paragraph (4) must be provided within the time specified in the notice.

Termination of employing authority status

159

(1) The scheme manager must terminate an independent provider's status as an employing authority in respect of a qualifying contract if the independent provider ceases to be a party to the contract.

(2) The scheme manager may terminate an independent provider's status as an employing authority in respect of a qualifying contract in any of the following circumstances—

(a) if the independent provider subsequently acquires the status of an employing authority by virtue of being listed in Schedule 5 (ignoring paragraph 5 of that Schedule);

(b) if all of the employees of the independent provider who acquired membership of the scheme by virtue of regulation 18(1)(c) cease to satisfy the wholly or mainly condition;

(i) fails to review, in accordance with regulation 154(5), the amount of cover guaranteed by its IP guarantee; or

(ii) having carried out the review fails to increase the amount of cover provided by the IP guarantee where such an increase is required;

(d) if, following the issue of a notice under regulation 156, the independent provider fails to pay to the scheme manager the amount specified in paragraph (1) of that regulation in the time so specified;

(e) if paragraph (7) of regulation 154 applies and the independent provider fails to act as required by that paragraph;

(f) if the independent provider fails to provide information required by regulation 158(2) or (4);

(g) if the scheme manager is not satisfied that the information provided by the independent provider pursuant to regulation 158(2) supports the continuation of its status as an employing authority;

(h) if the independent provider fails to notify the scheme manager that a guarantor of any of its IP guarantees has withdrawn or revoked its guarantee;

(i) if the independent provider has in any three years in a five year period exceeded the 75% threshold or has a pattern of doing so.

(3) If the scheme manager decides that the independent provider's status as an employing authority in respect of a qualifying contract is to be terminated, the scheme manager must, as soon as reasonable practicable, give the independent provider notice of—

(a) the termination; and

(b) the date on which it takes effect.

(4) If an independent provider's status as an employing authority is terminated, its employees who are or were eligible to be members of this scheme cease to be members or be eligible to be members on the date of termination.

Withdrawal from employing authority status in this scheme

160

(1) An independent provider may withdraw from employing authority status in this scheme in accordance with this regulation.

(2) The independent provider must give notice to the scheme manager (a withdrawal notice) that it intends to cease to be an independent provider for the purposes of these Regulations with effect from the date specified in the notice (the withdrawal date).

(3) A withdrawal notice that affects a person who has become a member of this scheme by virtue of regulation 18(1)(c) must not be given unless the person gives consent in writing to the independent provider.

(4) The withdrawal date must not be earlier than the end of the period of six months starting with the date of the withdrawal notice (the withdrawal period).

(5) A withdrawal notice must—

(a) be in writing; and

(b) be accompanied by evidence of the consent required under paragraph (3).

(6) A withdrawal notice has effect in respect of every qualifying contract to which the independent provider is a party.

(7) With effect from the withdrawal date, a person who is a member of this scheme by virtue of regulation 18(1)(c) ceases to be such a member.

Change from open approval to closed approval basis

161

(1) If the employing authority status of an independent provider was granted on an open approval basis, the independent provider may give the scheme manager a modification notice stating that it wishes its status as an employing authority to cease to be on that basis but to continue instead on a closed approval basis.

(2) A modification notice given in respect of one or more qualifying contracts is effective in respect of all qualifying contracts.

(3) A modification notice must—

(a) be in writing;

(b) specify a date on which the modification is to take effect (“the operative modification date”): that date cannot fall within the period of 6 months commencing with the date of the modification notice (“the modification period”);

(c) be accompanied by the written consent of any affected person who has consented to the giving of that notice: for these purposes an “affected person” is any person who became a member of this scheme by virtue of regulation 18(1)(c).

(4) On the operative modification date—

(a) the basis of the independent provider's approval changes from an open to a closed approval basis;

(b) any affected person who gave consent to the giving of the modification notice ceases to be a member of this scheme;

(5) A person who is, but for a modification notice, otherwise entitled to participate in this scheme during the modification period by virtue of the independent provider having been granted approval on an open approval basis, continues to be so entitled but only for the duration of that period.

(6) Nothing in paragraph (5) prevents a person referred to in that paragraph from becoming a member of this scheme by virtue of their employment with some other employing authority.

(7) During the modification period, a person who was eligible to become a member of this scheme in accordance with regulation 18(1)(c) but who did not do so by virtue of opting out in accordance with paragraph 1 of Schedule 4, may, in accordance with paragraph 2 of that Schedule, join or re-join this scheme.

Change from closed approval basis to open approval basis

162

(1) An independent provider granted employing authority status on a closed approval basis when it first applied for approval may give the scheme manager a modification notice stating that it wishes its status as an employing authority to cease to be on that basis but to continue instead on an open approval basis.

(2) An independent provider that has previously modified its participation in this scheme may give the scheme a further modification notice stating that it wishes its status as an employing authority to cease to be on a closed approval basis but to continue instead on an open approval basis.

(3) An application referred to in paragraphs (1) and (2) must specify—

(a) the date (“the modification date”) from which the change to open approval is sought: the modification date must not be less than 3 months from the date the application is received by the scheme manager;

(b) that approval on an open approval basis is sought in respect of all employees of the independent provider engaged to perform services pursuant to a qualifying contract at the modification date provided always that such persons satisfy the wholly or mainly condition and regardless of whether they were so engaged at the date of any earlier approval.

(4) Where the scheme manager is satisfied that the independent provider will, at the modification date, satisfy the matters set out in regulation 151, the change to open approval basis is to take effect from that date.

PART 9 — General

Definitions

163

The expressions listed in column 1 of the Table in Schedule 15 have the meaning given by the corresponding entry in column 2.

OOH provider

164

(1) A reference to an OOH provider is a reference to a body within paragraph (2) or (3).

(2) A body is within this paragraph if it is a company limited by guarantee (which is not otherwise an employing authority)—

(a) in which all the members of the company are medical practitioners, APMS contractors, GMS practices or PMS practices, and the majority of those members are—

(i) APMS contractors, GMS practices or PMS practices whose APMS contracts, GMS contracts or PMS agreements require them to provide OOH services; or

(ii) medical practitioners who are partners or shareholders in an APMS contractor, a GMS practice or a PMS practice which is a partnership or a company limited by shares and which is required to provide OOH services under its GMS contract, PMS agreement or APMS contract;

(b) which has a contract with an integrated care board, NHS England, a Local Health Board, an APMS contractor, a GMS practice or a PMS practice for the provision of OOH services; and

(c) in respect of which an integrated care board, NHS England or Local Health Board appointed by the Secretary of State or the National Assembly of Wales to act on his or its behalf—

(i) is satisfied that the provision of OOH services by the company is wholly or mainly a mutual trading activity;

(ii) is satisfied that the company has met all the conditions for being an OOH provider in this regulation; and

(iii) has, pursuant to a written application made by the company to it for that purpose, approved the company as an employing authority.

(3) A body is within this paragraph if it is a body corporate, other than a company limited by guarantee (which is not otherwise an employing authority) which—

(a) operates in the interests of those who are the recipients of the primary medical services it provides or of the general public;

(b) operates on a not-for-profit basis;

(d) has memorandum or articles or rules that—

(i) prohibit the payment of dividends to its members; and

(ii) require its profits (if any) or other income to be applied to promoting its objects, and

(iii) require all the assets which would otherwise be available to its members generally to be transferred on its winding up either to another body which operates on a not-for-profit basis and whose purpose is to provide health or social care for the benefit of the community or to another body the objects of which are the promotion of charity and anything incidental or conducive thereto;

(e) has at least one member who is—

(i) an APMS contractor, a GMS practice or a PMS practice; or

(ii) a partner in a partnership that is an APMS contractor, a GMS practice or a PMS practice; or

(iii) a shareholder in a company limited by shares that is an APMS contractor, a GMS practice or a PMS practice;

(f) has a contract with an integrated care board, NHS England or Local Health Board, an APMS contractor, a GMS practice or a PMS practice, for the provision of OOH services, and

(g) is approved as an employing authority by Clinical Commissioning integrated care board, NHS England or Local Health Board appointed by the Secretary of State to act on the Secretary of State's behalf—

(i) pursuant to a written application made by the body to it for that purpose; and

(ii) that integrated care board or Board being satisfied that the body has met all the conditions for being an OOH provider in this regulation.

(4) For the purposes of paragraph (3)(c)—

(a) a body corporate is another person's associated company if the person—

(i) has control of it; and

(ii) is not an employing authority;

(b) a person is taken to have control of a body corporate if the person—

(i) exercises, or is able to exercise direct or indirect control over its affairs; or

(ii) is entitled to acquire such control.

(5) A company limited by guarantee or other body corporate which provides or is to provide OOH services and which wishes to be approved as an employing authority must make a written application to an integrated care board, NHS England or Local Health Board appointed by the Secretary of State to act on the Secretary of State's behalf (“the appointed NHS body”).

(6) An application referred to in paragraph (5) may specify the date from which approval by the appointed NHS body (if given) is to have effect (“the nominated date”).

(7) If a company limited by guarantee or other body corporate makes an application and—

(a) the appointed NHS body is satisfied that the company or other body corporate is within paragraph (2) or (3), as the case may be or will be at a nominated date which is later than the approval date; and

(b) it approves that application, the approval takes effect on the later of the nominated date and the approval date.

(8) If paragraph (7) applies, NHS employment is treated as commencing on the later of the nominated date (if any) and the approval date.

(9) The appointed NHS body may give an OOH provider a notice in writing terminating its participation in this scheme if the provider—

(a) does not have in force a guarantee, indemnity or bond as required by the scheme manager in accordance with regulation 165;

(b) has ceased to be within paragraph (2) or (3);

(i) a proposal for a voluntary arrangement has been made or approved under Part I of the Insolvency Act 1986 (“the 1986 Act”);

(ii) an administration application has been made, or a notice of intention to appoint an administrator has been filed with the court, or an administrator has been appointed under Schedule B1 to the 1986 Act ;

(iii) a receiver, manager, or administrative receiver has been appointed under Part III of the 1986 Act;

(iv) a winding-up petition has been presented, a winding-up order has been made or a resolution for voluntary winding-up has been passed under Part IV or Part V of the 1986 Act or pursuant to section 123 of the Co-operative and Community Benefit Societies Act 2014 or an instrument of dissolution has been drawn up in accordance with section 119 of the Co-operative and Community Benefit Societies Act 2014;

(v) notice has been received by it that it may be struck off the register of companies, or an application to strike it off has been made, under Part 31 of the Companies Act 2006 .

(10) An OOH provider—

(a) must give the appointed NHS body notice in writing upon the occurrence of any of the events referred to in paragraph (9)(c) and must give the notice on the same day as the event;

(b) that wishes to cease to participate in this scheme must give both the appointed Group or Board and its employees not less than 3 months' notice in writing (to commence with the date of the notice) of that fact.

(11) An OOH provider must cease to participate in this scheme on—

(a) the date specified by the appointed NHS body in a notice under paragraph (9);

(b) the day upon which the period referred to in paragraph (10)(b) expires if a notice under that provision has been given.

Guarantees, bonds and indemnities

165

(1) This regulation applies if—

(a) an employing authority fails or has at any time in the past failed, to pay or to remit contributions in accordance with regulation 30 to 35, 48, 57 or 62; and

(b) the authority is—

(i) a GMS practice;

(ii) a PMS practice;

(iii) an APMS contractor; or

(iv) an OOH provider.

(2) The scheme manager may require the authority to have in force a guarantee, indemnity or bond which provides for payment to the scheme manager, if the authority fails to meet them, of all future liabilities under—

(a) this scheme; or

(b) the National Health Service Pension Scheme (Additional Voluntary Contributions) Regulations 2000 .

(3) The guarantee, indemnity or bond must be in such form, in respect of such amount and provided by such person as the Secretary of State approves for the purpose.

Medical practitioner

166

(1) References to a medical practitioner must be construed in accordance with this regulation.

(2) A medical practitioner is a fully registered person—

(a) whose name is included in a medical performers list; and

(b) to whom any of paragraphs (3) to (7) apply.

(3) This paragraph applies to—

(a) a GMS practice,

(b) a PMS practice,

(d) an OOH provider.

(4) This paragraph applies to a partner in a partnership that is—

(a) a GMS practice,

(b) a PMS practice, or

(d) a primary care network management company.

(5) This paragraph applies to a shareholder in a company limited by shares that is—

(a) a GMS practice,

(b) a PMS practice, or

(d) a primary care network management company.

(6) This paragraph applies to an ophthalmic provider.

(7) This paragraph applies to a person—

(a) who is employed by a GMS practice, a PMS practice, an APMS contractor, an OOH provider or a Local Health Board or a primary care network management company wholly or mainly to assist the employer in the discharge of the employer's duties as a GMS practice, a PMS practice, an APMS contractor, an OOH provider or a Local Health Board or as a party to a primary care network standard sub-contract (as the case may be), or

(b) who participates in a doctors' retainer scheme,

if the person performs essential services, additional services, enhanced services, dispensing services, collaborative services, commissioned services, OOH services, certification services, Board and advisory work, health-related functions exercised under section 75 of the 2006 Act, NHS 111 services, pharmaceutical services, general ophthalmic services, primary dental services, services under an NHS standard contract, an NHS standard sub-contract or a contract entered into by a local authority pursuant to its functions under the 2006 Act relating to the improvement and protection of public health and services, practice based services education or training, or organising the education or training of medical students or practitioners (or a combination of those services) as or on behalf of that practice, contractor or provider.

(8) A person who is a GP registrar is not a medical practitioner.

(9) A reference to a fully registered person must be construed in accordance with section 55 of the Medical Act 1983 .

(10) An ophthalmic provider is a fully registered person who—

(a) as regards England—

(i) is included in an ophthalmic performers list prepared and published by NHS England pursuant to regulation 3(1) of the National Health Service (Performers Lists) (England) Regulations 2013 ; and

(ii) holds a GOS contract;

(b) in Wales, is included in an ophthalmic list (as defined in regulation 10(2) of the National Health Service (Ophthalmic Services) (Wales) Regulations 2023) prepared and published by a Local Health Board in accordance with Chapter 2 of Part 4 of those Regulations.

SCHEDULE 1 — Pension Board

Composition of the pension board

1

(1) The composition of the Pension Board (the Board) is to be determined from time to time by the scheme manager—

(a) having regard to the nature of the matters on which the Board may be required to assist;

(b) having regard to the desirability of securing the effective and efficient governance and administration of—

(i) this scheme, and

(ii) any statutory pension scheme that is connected with it; and

(c) must include employer representatives and member representatives (see section 5(6) of the 2013 Act) in equal numbers.

(2) The members of the Board are to be appointed by the scheme manager.

(3) The scheme manager cannot appoint a person to be a member of the Board unless satisfied that the person does not have a conflict of interest.

Terms of office of members

2

(1) The duration of the term of office of each member of the Board is to be determined by the scheme manager on appointment.

(2) No person may hold office as a member of the Board for more than an aggregate of nine years during any continuous period of twelve years.

Disqualification from appointment as a member

3

(1) A person is disqualified from appointment as a member of the Board in any of the circumstances set out in sub-paragraph (2).

(2) Those circumstances are if that person—

(a) has a conflict of interest;

(b) has at any time been convicted of an offence involving dishonesty or deception in the United Kingdom and the conviction is not a spent conviction;

(i) the final outcome of the proceedings was a sentence of imprisonment or detention; and

(ii) the conviction is not a spent conviction;

(d) has at any time been removed from the office of charity trustee or trustee for a charity by an order made by the Charity Commissioners, the Charity Commission or the High Court on the grounds of any misconduct or mismanagement in the administration of the charity—

(i) for which the person was responsible or to which the person was privy; or

(ii) which the person by the person's conduct contributed to or facilitated,

from being concerned with the management or control of any body;

(e) has at any time been removed under—

(i) section 7 of the Law Reform (Miscellaneous Provisions) (Scotland) Act 1990 (powers of Court of Session to deal with management of charities); or

(ii) section 34(5)(e) of the Charities and Trustee Investment (Scotland) Act 2005 (powers of the Court of Session),

from being concerned with the management or control of any body;

(f) has at any time been removed from office as the chair, member, convenor or director of any public body on the grounds, in terms, that it was not in the interests of, or conducive to the good management of, that body that the person should continue to hold that office;

(g) at any time has been made bankrupt or sequestration of the person's estate has been awarded, and—

(i) the person has not been discharged; or

(ii) the person is the subject of a bankruptcy restrictions order or an interim bankruptcy restrictions order under Schedule 4A to the Insolvency Act 1986 (bankruptcy restrictions order and undertaking);

(h) has at any time made a composition or arrangement with, or granted a trust deed for, the person's creditors and the person has not been discharged in respect of it;

(i) is subject to—

(i) a disqualification order or disqualification undertaking under the Company Directors Disqualification Act 1986 ;

(ii) a disqualification order under Part H of the Companies (Northern Ireland) Order 1986 ;

(iii) a disqualification undertaking under the Company Directors Disqualification (Northern Ireland) Order 2002 ; or

(iv) an order made under section 429(2) of the Insolvency Act 1986 (disabilities on revocation of a county court administration order);

(j) has at any time been convicted of an offence elsewhere than in the United Kingdom and the scheme manager is satisfied that the person's presence on the pension board would be liable to undermine public confidence in the governance, management or administration of—

(i) this scheme; or

(ii) any statutory pension scheme that is connected with it.

Appointment, term of office and cessation of office of the chair

4

(1) The scheme manager is to appoint the chair of the Board.

(2) If the person appointed is not already a member of the Board, by virtue of the appointment, the person becomes a member of the Board.

(3) The term of office of a member of the Board as chair is to be determined by the scheme manager on appointment of the member as chair, but it must be for a period that is no longer than the period between the chair's date of appointment as chair and the date on which the chair's term of office as a member is due to expire (irrespective of whether or not they are thereafter reappointed as a member).

(4) A member serving as chair ceases to be chair—

(a) on ceasing to be a member;

(b) if the member resigns as chair, which the member may do at any time by giving a minimum of six months' notice (or such shorter period as the scheme manager is prepared to accept) in writing to the scheme manager;

Voting and quorum

5

(1) Only the following members of the Board are entitled to vote at meetings of the Board—

(a) members who are representatives of employers;

(b) members who are representatives of scheme members;

(2) The quorum of the Board—

(a) is the lowest whole number of members which is equal to or exceeds two thirds of the total number of members of the Board entitled to vote;

(b) must include the chair.

Conflicts of interest

6

(1) The scheme manager must, from time to time, be satisfied that none of the members of the Board has a conflict of interest.

(2) For the purpose of enabling the scheme manager to be satisfied that a person referred to in sub-paragraph (3) does not have a conflict of interest, that person must provide the scheme manager with such information as the scheme manager reasonably requires.

(3) Those persons are—

(a) a member of the Board;

(b) a person proposed to be appointed by the scheme manager as a member of the Board.

Information

7

(1) The information about the Board required to be published by section 6 (Pension Board: information) of the 2013 Act must additionally include a statement in relation to each member of the Board setting out any financial or other interest not being a conflict of interest but which has the potential to constitute a conflict of interest in the future.

(2) The obligation to include a statement mentioned in sub-paragraph (1) may be satisfied in whole or in part by the publication of any information provided to the scheme manager for the purposes of paragraph 6(2).

SCHEDULE 2 — Scheme Advisory Board

Composition of the Scheme Advisory Board

1

(1) The composition of the Scheme Advisory Board (the Board) is to be determined from time to time by the Secretary of State having regard to the nature of the advice which the Board may be required to provide.

(2) The members of the Board are to be appointed by the Secretary of State.

(3) The Secretary of State cannot appoint a person to be a member of the Board unless satisfied that the person does not have a conflict of interest.

Disqualification from appointment as a member

2

(1) A person is disqualified from appointment as a member of the Board in any of the circumstances set out in sub-paragraph (2).

(2) Those circumstances are if that person—

(a) has a conflict of interest;

(b) has at any time been convicted of an offence involving dishonesty or deception in the United Kingdom and the conviction is not a spent conviction;

(i) the final outcome of the proceedings was a sentence of imprisonment or detention; and

(ii) the conviction is not a spent conviction;

(d) has at any time been removed from the office of charity trustee or trustee for a charity by an order made by the Charity Commissioners, the Charity Commission or the High Court on the grounds of any misconduct or mismanagement in the administration of the charity—

(i) for which the person was responsible or to which the person was privy; or

(ii) which the person by the person's conduct contributed to or facilitated,

from being concerned with the management or control of any body;

(e) has at any time been removed under—

(i) section 7 of the Law Reform (Miscellaneous Provisions) (Scotland) Act 1990 (powers of Court of Session to deal with management of charities); or

(ii) section 34(5)(e) of the Charities and Trustee Investment (Scotland) Act 2005 (powers of the Court of Session),

from being concerned with the management or control of any body;

(f) has at any time been removed from office as the chair, member, convenor or director of any public body on the grounds, in terms, that it was not in the interests of, or conducive to the good management of, that body that the person should continue to hold that office;

(g) at any time has been made bankrupt or sequestration of the person's estate has been awarded, and—

(i) the person has not been discharged; or

(ii) the person is the subject of a bankruptcy restrictions order or an interim bankruptcy restrictions order under Schedule 4A to the Insolvency Act 1986 (bankruptcy restrictions order and undertaking);

(h) has at any time made a composition or arrangement with, or granted a trust deed for, the person's creditors and the person has not been discharged in respect of it;

(i) is subject to—

(i) a disqualification order or disqualification undertaking under the Company Directors Disqualification Act 1986 ;

(ii) a disqualification order under Part II of the Companies (Northern Ireland) Order 1986 ;

(iii) a disqualification undertaking under the Company Directors Disqualification (Northern Ireland) Order 2002 ; or

(iv) an order made under section 429(2) of the Insolvency Act 1986 (disabilities on revocation of a county court administration order);

(j) has at any time been convicted of an offence elsewhere than in the United Kingdom and the Secretary of State is satisfied that the person's presence on the scheme advisory board would be liable to undermine public confidence in the regulation, management or administration of—

(i) this scheme; or

(ii) any statutory pension scheme that is connected with it.

Appointment, term of office and cessation of office of the chair

3

(1) The Secretary of State must appoint two persons as joint chair of the Board.

(2) One of those persons must be a representative of employers and the other must be a representative of scheme members.

(3) The Secretary of State may appoint a person—

(a) who is not already a member on the Board; or

(b) who is already a member on the Board.

(4) A member serving as chair shall cease to be chair—

(a) on ceasing to be a member;

(b) if the member resigns as chair, which the member may do at any time by giving a minimum of six months' notice (or such shorter period as the Secretary of State is prepared to accept) in writing to the Secretary of State;

Quorum of the Board

4

The quorum of the Board is six and must be comprised as follows—

(a) not less than three members who are representatives of employers; and

(b) not less than three members who are representatives of scheme members.

Conflicts of interest

5

(1) The Secretary of State must, from time to time, be satisfied that none of the members of the Board has a conflict of interest.

(2) For the purpose of enabling the Secretary of State to be satisfied that a person referred to in sub-paragraph (3) does not have a conflict of interest, that person must provide the Secretary of State with such information as the Secretary of State reasonably requires.

(3) Those persons are—

(a) a member of the Board;

(b) a person proposed to be appointed by the Secretary of State as a member of the Board.

SCHEDULE 3 — Administrative matters

PART 1 — Accounts and information

Scheme accounts and actuarial valuations

1

(1) This paragraph applies to—

(a) this scheme; and

(b) any statutory pension scheme that is connected with it,

which in this paragraph are together referred to as “the relevant schemes”.

(2) In addition to any obligations on record keeping imposed on the scheme manager by regulations made pursuant to section 16 of the 2013 Act, the scheme manager must keep accounts of all income and expenditure of the relevant schemes in a form approved by the Treasury.

(3) The accounts must be open to examination by the Comptroller and Auditor General.

(4) The scheme actuary must prepare a valuation of the relevant schemes in accordance with any Treasury directions given from time to time pursuant to section 11(2) of the 2013 Act.

(5) The scheme actuary must send a copy of the valuation of the relevant schemes to the scheme manager and to the Treasury.

Scheme information

2

(1) The scheme manager or Secretary of State may publish or provide to the Treasury scheme information (as defined in section 15 of the 2013 Act) whether or not required to do so by any Treasury directions given from time to time pursuant to that section.

(2) Nothing in sub-paragraph (1) requires the scheme manager or Secretary of State to publish or provide to the Treasury any scheme information—

(a) which the scheme manager or Secretary of State is not required by Treasury directions to publish or provide to the Treasury; or

(b) which the scheme manager or Secretary of State, apart from sub-paragraph (1), is prohibited lawfully from publishing or providing.

Benefit information statements

3

(1) The scheme manager must provide a benefit information statement to each active member in accordance with—

(a) section 14 (information about benefits) of the 2013 Act; and

(b) any Treasury directions given from time to time pursuant to that section.

(2) Sub-paragraph (1) does not provide a right for an active member to request a benefit information statement.

(3) A benefit information statement provided pursuant to sub-paragraph (1) is to be treated as though it is the information mentioned in regulation 16(2)(a) of the Occupational and Personal Pension Schemes (Disclosure of Information) Regulations 2013 for the purposes of determining whether or not information must be given under regulation 16(1) of those Regulations.

PART 2 — Claims and payments

Claims for benefits

4

(1) A person claiming to be entitled to benefits under these Regulations (“the claimant”) must make a claim in writing to the scheme manager.

(2) Pursuant to such a claim, the claimant and, where appropriate, the member's employing authority (including any previous employing authority of the member) must provide such—

(a) evidence of entitlement;

(b) information required in order to deal with the claim; and

(c) authority or permission as may be necessary for the release by third parties of information in their possession relating to the claimant or member,

as the scheme manager may from time to time require for the purposes of these Regulations.

(3) A claim referred to in sub-paragraph (1) may be made by a person or persons other than the claimant where the scheme manager so provides.

(4) Any claim for benefit required in writing under these Regulations, and any evidence, information, authority or permission given in connection with that claim, may be made or given by means of an electronic communication where such method of communication is approved by the scheme manager from time to time.

(5) In this regulation, “electronic communication” has the same meaning as in section 15(1) of the Electronic Communications Act 2000 .

Provision of information: continuing entitlement to benefits

5

(1) The scheme manager may specify a date by which a person who is in receipt of a benefit under this scheme is to provide the scheme manager with all or any of the following material—

(a) evidence of the person's identity;

(b) the person's contact details;

(2) Where a person fails to provide material in accordance with sub-paragraph (1), the scheme manager may withhold all, or any part of, any benefit payable to that person.

Trivial commutation lump sum

6

(1) The scheme manager may pay a person entitled to a pension under this scheme a lump sum representing the capital value of the pension and of any benefits that might have become payable under the scheme on the person's death apart from the payment if the conditions specified in sub-paragraph (2) are met.

(2) The conditions are that the payment complies with the following requirements (so far as apply)—

(a) the contracting-out requirements mentioned in section 9(2) of the 1993 Act;

(b) the preservation requirements (see section 69(2) of the 1993 Act);

(d) Part 2 of the Registered Pension Schemes (Authorised Payments) Regulations 2009 ;

(e) the lump sum rule (see in particular, paragraph 7 of Schedule 29 to the 2004 Act : trivial commutation lump sums for the purposes of Part 4 of that Act); and

(f) the lump sum death benefit rule (see, in particular, paragraph 20 of that Schedule : trivial commutation lump sum death benefit for the purposes of that Part).

(3) The lump sum must be calculated by the scheme manager in accordance with advice from the scheme actuary.

(4) The payment of a lump sum under this regulation discharges all liabilities of the scheme manager in respect of the pension in question and of any other such benefits as mentioned in sub-paragraph (1).

Beneficiaries who are incapable of looking after their affairs

7

(1) In the case of a beneficiary who, in the opinion of the scheme manager, is by reason of illness, mental disorder, minority or otherwise unable to look after the beneficiary's affairs, the scheme manager may—

(a) use any amount due to the beneficiary under the scheme for the beneficiary's benefit, or

(b) pay it to some other person to do so.

(2) Payment of an amount to a person other than the beneficiary under sub-paragraph (1) discharges the scheme manager from any obligation under the scheme in respect of the amount.

Power to extend time limits

8

(1) The appropriate authority may extend a time limit mentioned in these Regulations as it applies in a particular case.

(2) The appropriate authority is—

(a) the Secretary of State in relation to a function of the Secretary of State;

(b) the scheme manager in relation to a function of the scheme manager.

PART 3 — Interest

Interest on late payment of benefits and refunds of member contributions

9

(1) This paragraph applies if the whole or part of an amount to which this paragraph applies is not paid by the end of the period of one month beginning with the due date.

(2) This paragraph applies to any amount payable by way of a pension, lump sum, refund of contributions under this scheme (other than any amount due under regulations 33 to 35) or interim award.

(3) The scheme manager must pay interest on the unpaid amount to the person to whom it should have been paid unless the scheme manager is satisfied that the unpaid amount was not paid on the due date because of some act or omission on the part of the member or other person to whom it should have been paid.

(4) The interest on the unpaid amount is calculated at the base rate on a day to day basis from the due date for the amount to the date of its payment and compounded with three-monthly rests.

(5) For the purposes of this regulation, except where sub-paragraph (6) applies, “due date”, in relation to an unpaid amount, means—

(a) in the case of an amount in respect of a pension or lump sum payable to a member under Part 5, the day immediately following that of the member's retirement from pensionable employment;

(b) in the case of an amount in respect of a pension payable on a member's death, the day after the date of death;

(c) in the case of an amount in respect of a lump sum under regulation 112 that is payable to the member's personal representatives, the earlier of—

(i) the date on which probate or letters of administration were produced to the scheme manager; and

(ii) the date on which the scheme manager was satisfied that the lump sum may be paid as provided in regulation 112;

(d) in the case of an amount in respect of any other lump sum under Part 6 the day after the date of the member's death; and

(e) in the case of an amount in respect of a refund of contributions, the day after that on which the scheme manager received from Her Majesty's Commissioners of Revenue and Customs the information required for the purposes of calculating the amount to be subtracted under regulation 41(2).

(6) If, on the date which, in accordance with sub-paragraph (5), would have been the due date for an unpaid amount in respect of a pension, lump sum or refund of contributions, the scheme manager was not in possession of all the information necessary for the calculation of the amount payable in respect of the pension, lump sum or refund, the due date for the unpaid amount is the first day on which the scheme manager was in possession of that information.

(7) In this paragraph, “interim award” means—

(a) any amount paid by way of an interim payment calculated by reference to an expected benefit under this scheme pending final calculation of the full value of that benefit; and

(b) any amount paid that increases the amount of an earlier payment due to a backdated or subsequent increase in pensionable earnings.

PART 4 — Assignment, offset and forfeiture, etc.

Prohibition on assignment or charging of benefits

10

Any assignment of, or charge on, or any agreement to assign or charge, any right to a benefit under this scheme is void.

Offset of benefits

11

(1) If, as a result of a member's criminal, negligent or fraudulent act or omission, a loss to public funds occurs that arises out of or is connected with the member's employment relationship with the member's employer, the Secretary of State—

(a) may reduce any pension or other benefit payable to, or in respect of, the member under these Regulations by an amount less than or equal to the loss; or

(b) in a case where the loss equals or exceeds the value of the pension or other benefit, reduce them to nil or by any amount less than that value.

(2) Sub-paragraph (1) does not apply so far as the pension or other benefit—

(a) is a guaranteed minimum pension; or

(b) arises out of a transfer payment.

(3) If the Secretary of State proposes to exercise the power under sub-paragraph (1), the Secretary of State must give the member a certificate specifying the amount of the loss to public funds and of the reduction in benefits.

(4) If the amount of the loss is disputed, no reduction may be made under sub-paragraph (1) until the member's obligation to make good the loss has become enforceable—

(a) under the order of a competent court; or

(b) in consequence of an award of an arbitrator or, in Scotland, an arbiter to be appointed (failing agreement by the parties) by the sheriff.

(5) If the loss is suffered by an employing authority, the amount of any reduction under sub–paragraph (1) must be paid to that authority.

Forfeiture of rights to benefits

12

(1) The Secretary of State may direct that all or part of any rights to benefits or other amounts payable to or in respect of a member under these Regulations be forfeited if—

(a) the member is convicted of any of the offences specified in sub-paragraph (2); and

(b) the offence was committed before the benefit or other amount becomes payable.

(2) The offences are—

(a) an offence in connection with employment that qualifies the member to belong to this scheme, in respect of which the Secretary of State has issued a forfeiture certificate;

(b) one or more offences under the Official Secrets Acts 1911 to 1989 , or under section 18 of, or listed in section 33(3)(a) of, the National Security Act 2023, for which the member has been sentenced on the same occasion to—

(i) a term of imprisonment of at least 10 years; or

(ii) two or more consecutive terms amounting in the aggregate to at least 10 years.

(3) In sub-paragraph (2)(a), “forfeiture certificate” means a certificate stating that the Secretary of State is satisfied that the offence—

(a) has been gravely injurious to the State; or

(b) is liable to lead to serious loss of confidence in the public service.

(4) The Secretary of State may direct that all or part of any rights to benefits or other amounts payable in respect of a member under these Regulations be forfeited where the benefits or amounts are payable to a person to whom sub-paragraph (5) applies who has been convicted of the murder or manslaughter of that member or of any other offence of which unlawful killing of that member is an element.

(5) This sub-paragraph applies to a person who is—

(a) the member's widow, widower, surviving scheme partner or surviving civil partner;

(b) a dependant of the member;

(c) a person not falling within paragraph (a) or (b) who is specified in a notice given under paragraph 9(3) of Schedule 14; or

(d) a person to whom such benefits or amounts are payable under the member's will or on the member's intestacy.

(6) A guaranteed minimum pension may be forfeited only if sub-paragraph (1) applies in the case of an offence within sub-paragraph (2)(b) or if paragraph (4) applies.

This is subject to sub-paragraph (7).

(7) This sub-paragraph is without prejudice to section 2 of the Forfeiture Act 1870 (under which forfeiture is required in cases of treason, subject to whole or partial restoration under section 70(2) of the Criminal Justice Act 1948 ).

(8) If, on or after 1st April 2019, a member is—

(a) charged with an offence; or

(b) convicted of an offence,

which, in the opinion of the Secretary of State, may lead to all or part of the member’s benefits being forfeited under paragraph (1), the Secretary of State may make a suspension decision in accordance with paragraphs (10) to (15) of this regulation.

(9) If, on or after 1st April 2019, any of the persons referred to in sub-paragraphs (a) to (d) of paragraph (5) are charged with, or convicted of an offence which, in the opinion of the Secretary of State, may lead to all or part of any rights to benefits or other amounts payable in respect of a member being forfeited under paragraph (4), the Secretary of State may make a suspension decision in accordance with paragraphs (10), (11), and (16) to (19) of this regulation.

(10) A suspension decision is a decision of the Secretary of State suspending the right to, and the payment of, all or part of any benefit or other amounts payable—

(a) which the member is in receipt of, or becomes entitled to,

(b) in respect of a member,

under these Regulations.

(11) If the Secretary of State makes a suspension decision under paragraph (8) or (9), that decision will continue to apply—

(a) until the date of any direction made by the Secretary of State under this regulation; or

(b) where the Secretary of State determines not to direct forfeiture under this regulation, the date of that decision.

(12) Paragraph (13) applies if—

(a) the Secretary of State makes a suspension decision under paragraph (8) in respect of a member otherwise entitled to the payment of a pension under Part 5 (members’ benefits) of these Regulations; and

(b) the Secretary of State subsequently determines not to issue a direction under paragraph (1).

(13) The Secretary of State will pay to the member described in paragraph (12) an amount equal to the total amount of the benefit payments suspended together with the interest due under paragraph 9 (interest on late payment of benefits and refunds of member contributions) of Schedule 3.

(14) Paragraph (15) applies if—

(a) the Secretary of State makes a suspension decision under paragraph (8) in respect of a member otherwise entitled to the payment of a pension under Part 5 (members’ benefits) of these Regulations; and

(b) the Secretary of State subsequently directs forfeiture of an amount less than the total amount suspended.

(15) The Secretary of State will pay to the member described in paragraph (14) an amount equal to the difference between the total amount of the benefit payments suspended and the amount forfeited together with the interest due under paragraph 9 (interest on late payment of benefits and refunds of member contributions) of Schedule 3.

(16) Paragraph (17) applies if—

(a) the Secretary of State makes a suspension decision under paragraph (9); and

(b) the Secretary of State subsequently determines not to issue a direction under paragraph (4) in respect of the benefits to which that decision relates.

(17) The Secretary of State will pay to the person to whom paragraph (9) applies an amount equal to the total amount of the benefit payments suspended together with the interest due under paragraph 9 (interest on late payment of benefits and refunds of member contributions) of Schedule 3.

(18) Paragraph (19) applies if—

(a) the Secretary of State makes a suspension decision under paragraph (9); and

(b) the Secretary of State subsequently directs forfeiture of an amount less than the total amount suspended.

(19) The Secretary of State will pay to the person described in paragraph (9) an amount equal to the difference between the total amount of the benefit payments suspended and the amount forfeited together with the interest due under paragraph 9 (interest on late payment of benefits and refunds of member contributions) of Schedule 3.

PART 5 — Insolvency

Bankruptcy of person entitled to benefits

13

(1) On the bankruptcy of any person entitled to a benefit under this scheme, no part of the benefit may be paid to the person's trustee in bankruptcy or other person acting on behalf of the creditors, except as provided for in sub-paragraph (2).

(2) Where, following the bankruptcy of any person entitled to a benefit under this scheme, the court makes an income payments order under section 310 of the Insolvency Act 1986 that requires the scheme manager to pay all or part of the benefit to the person's trustee in bankruptcy the Secretary of State must comply with that order.

PART 6 — Determinations

Determination of questions

14

(1) Except as otherwise provided by these Regulations, any question arising under this scheme is to be determined by the scheme manager.

(2) Any such disagreement as is referred to in section 50 of the 1995 Act (resolution of disputes) must be resolved by the scheme manager in accordance with any arrangements applicable under that section.

Determinations by medical practitioners

15

(1) The scheme manager may make arrangements for functions under this scheme in relation to decisions to which sub-paragraph (2) applies that are exercisable by the scheme manager to be discharged by—

(a) a medical practitioner (whether practicing alone or as part of a group) whom the scheme manager has approved to act on the scheme manager's behalf; or

(b) a body (incorporated or unincorporated) which—

(i) employs medical practitioners (whether under a contract of service or for services); and

(ii) is so approved.

(2) This paragraph applies to a decision as to a person's health or degree of physical or mental infirmity that is required for the purposes of this scheme and, in particular, a decision required for the purposes of—

(a) regulation 53(5)(b) (procedure for allocation election under regulation 51);

(b) regulation 76(9) (pension credit member);

(d) regulation 93(1) or (5) (re-assessment of ill health pension);

(e) regulation 94(1)(c) or (2)(c) (early retirement on ill health: deferred members);

(f) regulation 109(1) (option to exchange pension for lump sum: serious ill health);

(g) regulation 122(3)(b)(i) (dependency because of physical or mental impairment);

(h) paragraph 7(1) of this Schedule (beneficiary incapable of looking after own affairs);

(i) section 229(3)(a) of the 2004 Act (determining whether an individual satisfies the severe ill health condition).

(3) In relation to such a decision, the scheme manager may require a person entitled or claiming to be entitled to benefit under this scheme to submit to a medical examination by a medical practitioner selected by the scheme manager.

(4) The scheme manager must also offer the person an opportunity to submit a report from the person's own medical adviser following an examination of the person by the medical adviser.

(5) In taking a decision mentioned in sub-paragraph (1), the scheme manager must take into consideration both—

(a) the report mentioned in sub-paragraph (4); and

(b) the report of the medical practitioner who carries out the medical examination mentioned in sub-paragraph (3).

PART 7 — Taxation

Deduction of tax

16

(1) The scheme manager must deduct from any payment under this scheme any tax which is required to be paid in respect of it.

(2) Subject to sub-paragraph (3), if a person's entitlement to a benefit or transfer payment under these Regulations , before 6th April 2024,—

(a) constitutes a benefit crystallisation event in accordance with section 216 of the 2004 Act ; and

(b) a lifetime allowance charge under that Act is payable in respect of that event,

that charge must be paid by the scheme administrator.

(2A) If a person’s entitlement to a lump sum under these Regulations, on or after 6th April 2024, constitutes a relevant benefit crystallisation event for the purposes of section 637Q or section 637S of the Income Tax (Earnings and Pensions) Act 2003, the scheme administrator must determine—

(a) whether any tax is payable in respect of the lump sum in accordance with section 204 of the 2004 Act and if so,

(b) the amount of tax, and

(3) The member's present or future benefits or transfer payment in respect of which any charge under sub-paragraph (2) arises must be reduced by an amount that fully reflects the amount of the charge paid by the scheme administrator and is to be calculated by reference to advice provided by the scheme actuary for that purpose.

(4) Where—

(a) the scheme manager's liability to pay a pension under regulation 109 is discharged by the payment of a lump sum in accordance with paragraph (4), (5), (6) or (7) of that regulation; and

(b) that lump sum payment is made to a member who has reached the age of 75,

the scheme administrator must deduct tax at the rate of 55% (or such other amount as applies from time to time) from the lump sum payable in accordance with section 205A of the 2004 Act .

(5) Where—

(a) a member has given written notice to the scheme administrator that a lump sum payable under regulation 112 is to be treated as a pension protection lump sum death benefit in accordance with paragraph 14 of Schedule 29 to the 2004 Act ; and

(b) has not revoked that notice,

the scheme administrator must deduct tax at the rate of 55% (or such other amount as applies from time to time) from the lump sum payable in accordance with section 206 of the 2004 Act .

(6) Where—

(a) a lump sum on death is payable in accordance with regulation 112; and

(b) that lump sum is payable in respect of a member who had reached the age of 75 at the date of the member's death,

the scheme administrator must deduct tax at the rate of 55% (or such other amount as applies from time to time) from the lump sum payable in accordance with section 206 of the 2004 Act.

(7) A person who is entitled to a benefit under these regulations , before 6th April 2024, must (whether or not he intends to rely on entitlement to transitional protection, an enhanced lifetime allowance or to enhanced protection) give to the scheme administrator such information as will enable the scheme administrator to determine—

(a) whether any lifetime allowance charge is payable in respect of the benefit; and

(b) if so, the amount of that charge.

(7A) A person who is entitled to a lump sum under these Regulations, on or after 6th April 2024, must, whether or not he intends to rely on entitlement to transitional protection, or to enhanced protection), give to the scheme administrator such information as will enable the scheme administrator to determine—

(a) whether any tax is payable in respect of the lump sum in accordance with section 204 of the 2004 Act and if so,

(b) the amount of tax, and

(8) If a person entitled to a benefit under these regulations , before 6th April 2024, intends to rely on entitlement to an enhanced lifetime allowance by virtue of any of the provisions listed in section 256(1) of the 2004 Act (enhanced lifetime allowance regulations), that person must give to the scheme administrator—

(a) the reference number issued by the Commissioners under the Registered Pension Schemes (Enhanced Lifetime Allowance) Regulations 2006 in respect of that entitlement; and

(b) the information referred to in sub-paragraph (7).

(8A) If a person who is entitled to a lump sum under these Regulations, on or after 6th April 2024, intends to rely on entitlement to an enhanced allowance by virtue of the provisions listed in section 256(1) of the 2004 Act (enhanced allowance regulations), that person must give to the scheme administrator—

(a) the reference number issued by the Commissioners under the Registered Pension Schemes (Enhanced Lifetime Allowance) Regulations 2006 in respect of that entitlement; and

(b) the information referred to in paragraph (7A).

(9) If a person entitled to a benefit under these regulations , before 6th April 2024, intends to rely on entitlement to transitional protection against a lifetime allowance charge in accordance with paragraph 14 of Schedule 18 to the Finance Act 2011 or paragraph 1 of Schedule 22 to the Finance Act 2013, that person must give to the scheme administrator—

(a) the reference number issued by the Commissioners under the Registered Pension Schemes (Lifetime Allowance Transitional Protection) Regulations 2011 or Registered Pension Schemes and Relieved Non-UK Pension Schemes (Lifetime Allowance Transitional Protection) (Notification) Regulations 2013 in respect of that entitlement; and

(b) the information referred to in sub-paragraph (7).

(9A) If a person who is entitled to a lump sum under these Regulations, on or after 6th April 2024 intends to rely on entitlement to transitional protection in accordance with paragraph 14 of Schedule 18 to the Finance Act 2011, paragraph 1 of Schedule 22 to the Finance Act 2013 or parts 1 and 3 of Schedule 4 to the Finance Act 2016 that person must give to the scheme administrator—

(a) the reference number issued by the Commissioners under the Registered Pension Schemes (Lifetime Allowance Transitional Protection) Regulations 2011 or Registered Pension Schemes and Relieved Non-UK Pension Schemes (Lifetime Allowance Transitional Protection) (Notification) Regulations 2013 in respect of that entitlement; and

(b) the information referred to in sub-paragraph (7A).

(10) If a person entitled to benefit under these regulations , before 6th April 2024 intends to rely on entitlement to individual protection against a lifetime allowance change in accordance with paragraph 1 of Schedule 6 to the Finance Act 2014 , the person must give to the scheme administrator—

(a) the reference number issued by the Commissioners under the Registered Pension Schemes and Relieved Non-UK Pension Schemes (Lifetime Allowance Transitional Protection) (Individual Protection 2014 Notification) Regulations 2014 in respect of that entitlement; and

(b) the information referred to in sub-paragraph (7).

(10A) If a person who is entitled to a lump sum under these Regulations, on or after 6th April 2024, intends to rely on entitlement to individual protection in accordance with paragraph 1 of Schedule 6 to the Finance Act 2014, that person must give to the scheme administrator—

(a) the reference number issued by the Commissioners under the Registered Pension Schemes and Relieved Non-UK Pension Schemes (Lifetime Allowance Transitional Protection) (Individual Protection 2014 Notification) Regulations 2014 in respect of that entitlement; and

(b) the information referred to in paragraph (7A).

(11) The information referred to in sub-paragraph (7) or (7A) and, as the case may be, reference numbers referred to in sub-paragraph (8)(a), 8A(a), (9)(a) , (9A)(a), ... (10)(a) or (10A)(a), must be given to the scheme administrator—

(a) at the time the person makes a claim for a benefit; or

(b) where that information has not been provided at the time of making the claim, within such time as the scheme administrator specifies in writing.

(12) Where the person entitled to a benefit under these Regulations, before 6th April 2024, fails to provide all, or part of, the information referred to in sub-paragraph (7) and, as the case may be, reference numbers referred to in sub-paragraph (8)(a), (9)(a) or (10)(a) within the time limits specified by the scheme administrator where relevant, the scheme administrator may treat the whole of the benefit as a chargeable benefit and pay the charge on that basis.

(12A) Where the person entitled to a lump sum under these Regulations, on or after 6th April 2024, fails to provide all, or part of, the information referred to in paragraph (7A) or, as the case may be, reference numbers referred to in sub-paragraph 8A(a), 9A(a) and 10A(a) within the time limits specified, the scheme administrator may deem that the person is liable for the tax payable in respect of the whole of the lump sum.

(13) Practitioners and non-GP providers must provide the information required by regulation 15A of the Registered Pension Scheme (Provision of Information) Regulations 2006 in respect of their benefits under the scheme in a manner prescribed from time to time by the scheme manager.

(14) This sub-paragraph applies to a member who—

(a) is liable to an annual allowance charge in accordance with section 237A of the 2004 Act ; and

(b) meets the conditions specified in paragraph (1) of section 237B of that Act .

(15) A member to whom sub-paragraph (14) applies may give notice in writing to the scheme administrator specifying that the scheme administrator and the member are to be jointly and severally liable for the payment of the annual allowance charge due in respect of that member in accordance with section 237B of the 2004 Act.

(16) Unless the scheme administrator's liability for an annual allowance charge referred to in sub-paragraph (15) is discharged in accordance with section 237D of the 2004 Act —

(a) that annual allowance charge must be paid by the scheme administrator on behalf of the member; and

(b) that member's present or future benefits in respect of which that charge arises must be adjusted in accordance with section 237E of the 2004 Act and must be calculated by reference to advice provided by the scheme actuary for that purpose.

(17) “Enhanced lifetime allowance” and “enhanced protection” are to be construed in accordance with the 2004 Act.

Prohibition on unauthorised payments

17

Nothing in these regulations requires or authorises the making of any payment which, if made, would be an unauthorised payment for the purposes of Part 4 of the 2004 Act (see section 160(5) of that Act).

Scheme administrator

18

For the purposes of this Part of this Schedule and Part 4 of the 2004 Act, the scheme administrator is the NHS Business Services Authority (Awdurdod Gwasanaethau Busnes y GIG) .

SCHEDULE 4 — Opting out and re-joining

Opting out of the scheme

1

(1) A person who does not wish to, or who no longer wishes to, participate in this scheme may opt out of the scheme at any time by giving notice in writing to the person's employing authority and the person will cease to be an active member of the scheme on the date the notice takes effect.

(2) A notice referred to in sub-paragraph (1) takes effect—

(a) from the first day of the pay period immediately following its receipt by the employing authority; or

(b) where a later date is specified in the notice, from the first day of the pay period following the pay period in which the specified date falls.

(3) A person who opts out of the scheme under sub-paragraph (1) within one month of commencing NHS employment is to be treated as never having been included in the scheme in respect of that opt out and. if applicable, any contributions made by, or on behalf, of that person for the period before the opt out took effect must be repaid.

(4) A notice under sub-paragraph (1) ceases to have effect on the day immediately preceding, as the case may be, the person's—

(a) automatic enrolment date; or

(b) automatic re-enrolment date, where that notice was not given within the 12 months immediately preceding that date.

(5) Sub-paragraph (6) applies if a person—

(a) belongs or would belong to group D in regulation 27(1); and

(b) has more than one employment or engagement to which group D applies.

(6) If the person gives a notice mentioned in sub-paragraph (1), the notice must relate to all of the employments or engagements to which group D applies.

(7) Sub-paragraph (8) applies if a person—

(a) belongs, or would belong, to groups A, B or C in regulation 27(1); and

(b) has more than one employment to which those groups apply.

(8) Subject to regulation 29, the person may give a notice as mentioned in sub-paragraph (1) in respect of any, or all, of the employments to which groups A, B or C apply.

Re-joining the scheme

2

A person who has opted out of this scheme pursuant to paragraph 1 may, if eligible to do so pursuant to that paragraph, join or re-join the scheme by giving notice in writing to the person's employing authority and on doing so will be included in this scheme on the first day of the first pay period after the notice is received, or such later date (which must be the first day of a pay period) as is specified in the notice.

SCHEDULE 5 — Membership gateways

PART 1 — NHS organisations

1

The following are NHS organisations for the purposes of these Regulations—

(a) a Special Health Authority established under section 28 of the 2006 Act or section 22 of the 2006 (Wales) Act ;

(b) a Local Health Board established under section 11 of the 2006 (Wales) Act;

(d) an NHS foundation trust within the meaning of section 30(1) of the 2006 Act ;

(e) NHS England, the body corporate established under section 1H of the 2006 Act;

(f) an integrated care board established under Chapter A3 of Part 2 of the National Health Service Act 2006.

2

The Secretary of State may agree to treat any other body which is constituted under an Act relating (in whole or in part) to health services as an NHS organisation for the purposes of these Regulations.

PART 2 — Medical contractors, dental contractors and independent providers

3

The following are medical contractors for the purposes of these Regulations—

(a) a GMS practice;

(b) a PMS practice;

(d) an OOH provider;

(e) a non-GP provider.

4

The following are dental contractors for the purposes of these Regulations—

(a) a GDS contractor;

(b) a PDS contractor.

5

An independent provider, for the purposes of these Regulations, is a person who satisfies the requirements of paragraph (2) of regulation 150.

PART 3 — Medical practitioners and dental practitioners

6

The following are medical practitioners for the purposes of these Regulations—

(a) a medical practitioner;

(b) a locum medical practitioner;

7

The following are dental practitioners for the purposes of these Regulations—

(a) a dental performer;

(b) a foundation trainee.

PART 4 — Determination employers

8

A determination employer is a person who is the employer of a person in respect of whom a determination has been made pursuant to section 25(5) of the 2013 Act.

SCHEDULE 6 — Persons to whom the scheme may be extended

1

(1) The categories or descriptions of persons to whom the scheme may be extended by determination pursuant to section 25 of the 2013 Act are as follows.

(2) A person, or class of persons—

(a) who is—

(i) wholly or mainly engaged in health services, whether provided under the 2006 Act, the 2006 (Wales) Act or otherwise; or

(ii) an officer of a government department serving on the medical or nursing staff of that department or at or for the purposes of a hospital maintained by that department,

and who, if the person were in the employment of an NHS organisation, would be eligible to join the scheme;

(b) who is a member of a body constituted under the 2006 Act or the 2006 (Wales) Act, other than a National Health Service trust or an NHS foundation trust;

(c) whose employment by an employing authority has been transferred to another body pursuant to an enactment relating (in whole or in part) to health services.

(d) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3) A person who, while continuing in, or within twelve months after leaving, employment in which the person was entitled to participate in pension benefits provided by this scheme or a connected scheme (any period spent by that person on an approved course of study or training being left out of account), enters such other employment as may be approved by the Secretary of State for the purposes of these Regulations.

(4) An approval given for the purposes of sub-paragraph (3) may specify provisions of these regulations which—

(a) are not to apply to the person; or

(b) are to apply to the person subject to such modifications as are specified.

SCHEDULE 7 — Restrictions on eligibility: Former members and TUPE transfers

Introduction

1

A person (P) who satisfies condition A or condition B is not eligible to be an active member of this scheme in respect of any period of NHS employment on or after 1st April 2015 (the relevant employment) with effect from the later of—

(a) that date; and

(b) the date on which condition A or B (as the case may be) is met.

Condition A

2

Condition A is that—

(a) P is employed by an employing authority;

(b) the relevant employment commences in accordance with an arrangement under which it is the intention of the employing authority to retain P as an employee following P's objection to P's transfer to another body (which is not an employing authority) (“a retention arrangement”); and

(i) the transfer of P's employment would be a relevant transfer for the purposes of the TUPE Regulations; or

(ii) P's employment would, in the Secretary of State's opinion, transfer from the employing authority to another employer in the public sector by virtue of an arrangement broadly equivalent to a TUPE transfer.

Condition B

3

Condition B is that—

(a) P is seconded from an employing authority to another body (which is not an employing authority), but remains an employee of the employing authority during the secondment; and

(b) the purpose of the secondment is, in the opinion of the Secretary of State, for P to assist that other body in the discharge of any functions which have previously transferred to that other body from the employing authority.

Exception

4

P may be an active member of this scheme in respect of the relevant employment if the Secretary of State considers it appropriate, having regard to the nature of the employment and the circumstances under which it takes place, to accept P as such a member.

Broadly equivalent to TUPE transfer

5

The reference in paragraph 2(c)(ii) to an arrangement broadly equivalent to a TUPE transfer is to an arrangement—

(a) which, having regard to the purpose of the arrangement and its effect on the functions of the employing authority, the Secretary of State considers has that equivalence; and

(b) under which the Secretary of State requires the parties to agree that the rights of the person whose employment is being transferred should, as far as practicable, be treated no less favourably than they would have been under a TUPE transfer.

TUPE expressions

6

In this Schedule—

“the TUPE Regulations” means the Transfer of Undertakings (Protection of Employment) Regulations 2006 ;

“a TUPE transfer” means a transfer of an undertaking to which the TUPE Regulations apply.

SCHEDULE 8 — Restrictions on eligibility: Secondments relating to qualifying contracts

Retention arrangement

1

For the purposes of this Schedule, a retention arrangement is one under which—

(a) a person (P) is seconded from an employing authority (“the sending employing authority”) to another body which is not an employing authority (“the other body”); and

(b) P, pursuant to an intention of the sending employing authority, remains an employee of that authority in circumstances where P's performance of services pursuant to a qualifying contract for the other body counts as pensionable service only by reason of the retention arrangement.

Persons subject to retention arrangements

2

(1) A person who on 2nd April 2014, and pursuant to a retention arrangement which was entered into before that date, remains engaged by the other body to perform services pursuant to a qualifying contract, may not contribute to or accrue pensionable service under this scheme in respect of the performance of those services.

(2) A person who, pursuant to the retention arrangement referred to in sub-paragraph (1) is, on or after 2nd April 2014 engaged by the other body to perform services pursuant to the qualifying contract referred to in that sub-paragraph, may not contribute to or accrue pensionable service under this scheme in respect of the performance of any services under that contract.

(3) A person who on, or after, 2nd April 2014 and pursuant to a retention arrangement (other than the one referred to in sub-paragraph (1)) is engaged by the other body to perform services pursuant to a qualifying contract, may not contribute to or accrue pensionable service under this scheme in respect of the performance of any services under that contract.

Exceptions

3

The Secretary of State may exceptionally allow a person referred to in paragraph 2 to contribute to or accrue pensionable service under this scheme if the Secretary of State considers that appropriate having regard to the nature of the person's employment and the circumstances under which it takes place.

Other body saving

4

Nothing in this Schedule prevents the other body referred to in paragraph 2 from applying for approval as an employing authority pursuant to regulation 151.

Qualifying contract

5

References in this Schedule to a qualifying contract must be construed in accordance with regulation 150(3).

SCHEDULE 9 — Pension accounts

PART 1 — Interpretation

Interpretation

1

In this Schedule—

“index adjustment” means—in relation to the opening balance of earned pension for a scheme year (other than the opening balance of club transfer earned pension), the percentage increase or decrease in prices specified in an order (in respect of the NHS Pension Scheme 2015) made by the Treasury under section 9(2) of the 2013 Act in relation to the previous scheme year, plus 1.5%; andin relation to the opening balance of club transfer earned pension for a scheme year, the adjustment that is—equal to the adjustment that would apply to the opening balance of that amount of earned pension under the sending scheme for the previous scheme year, andapplied to the opening balance of club transfer earned on the date that the order (in respect of the NHS Pension Scheme 2015) made by the Treasury under section 9(2) of the 2013 Act in relation to the previous scheme year, has effect;

“AP index adjustment” means, in relation to the opening balance of additional pension for a scheme year, the percentage increase or decrease in prices specified in an order (in respect of the NHS Pension Scheme 2015) made by the Treasury under section 9(2) of the 2013 Act in relation to the previous scheme year;

“the leaving year” means the scheme year in which the relevant last day falls;

“the relevant last day” means—for a member who has made a partial retirement application, the day before the entitlement day for a partial retirement pension; andotherwise, the last day of pensionable service.

Pensionable service

2

For the purpose of this Schedule, a person who re-enters pensionable service after a break in service not exceeding 5 years is taken to be in pensionable service during the break.

Meaning of “leaver index adjustment”

3

(1) Subject to sub-paragraph 2A, the leaver index adjustment for an amount of accrued earned pension other than an amount of club transfer accrued earned pension is an amount calculated as follows—

Step 1 Add 1.5 to the percentage increase or decrease in prices specified in an order (in respect of the NHS Pension Scheme 2015) made by the Treasury under section 9(2) of the 2013 Act in relation to the leaving year.

Step 2 Multiply the result at Step 1 bywhere—A is the number of complete months in the period between the beginning of the leaving year and the end of the relevant last day; andB is 12.The resulting percentage is the leaver index percentage.

Step 3 Multiply the amount of accrued earned pension by the leaver index percentage. The resulting amount is the leaver index adjustment.

(2) Subject to sub-paragraph 2A, the leaver index adjustment for an amount of club transfer accrued earned pension is—

(a) equal to the adjustment that would apply under the sending scheme to an amount of accrued earned pension equal to the amount of club transfer accrued earned pension specified in the active member’s account at the end of the relevant last day; and

(b) applied to the amount of club transfer earned pension at the end of the relevant last day on the date that the order (in respect of the NHS Pension Scheme 2015) made by the Treasury under section 9(2) of the 2013 Act in relation to the previous scheme year, has effect.

(2A) If the amount of the leaver index adjustment under sub-paragraphs (1) or (2) is an amount that is less than zero, the amount of the leaver index adjustment for the purposes of those paragraphs is zero.

(3) In this paragraph, “complete months” includes an incomplete month that consists of at least 16 days.

Meaning of “leaver AP index adjustment”

4

(1) The leaver AP index adjustment for an amount of accrued additional pension is calculated in accordance with paragraph (2).

(2) The leaver AP index adjustment is an amount equal to the amount of leaver index adjustment found if—

(a) the accrued additional pension were an accrued earned pension; and

(b) 1.5 is not added to the percentage increase or decrease in prices specified in an order (in respect of the NHS Pension Scheme 2015) made by the Treasury in Step 1 of paragraph 3(1).

Meaning of “full retirement earned pension”

5

(1) The amount of full retirement earned pension is the sum of—

(a) the amount of accrued earned pension calculated under paragraph 28(2); and

(b) the leaver index adjustment for that amount.

(2) In calculating the amount of full retirement earned pension, the leaver index adjustment is not applied to the amount of accrued earned pension if a transfer payment is made in respect of the member's rights to that accrued pension before the end of the last active scheme year.

Meaning of “full retirement additional pension”

6

(1) The amount of full retirement additional pension is the sum of—

(a) the amount of accrued additional pension calculated under paragraph 28(3); and

(b) the leaver AP index adjustment for that amount.

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